Who will the company invoice for paying the property fee on behalf of the owner?

As early as the business tax period, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China had a policy on whether the fees charged by property companies should be subject to business tax.

The document Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Business Tax by Property Management Enterprises stipulates that property management enterprises collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the business tax "service industry" tax item.

Therefore, business tax is not levied on water, electricity, gas (coal), maintenance funds and rents collected by property management enterprises on behalf of relevant departments, but business tax should be levied on the fee income obtained from their agency business.